Prospects for the development of special economic zones in Russia, depending on the size of beneficiaries and benefits

Subject. Special economic zones of the Russian Federation as an instrument of state stimulation of investment activity. Objectives. Identification of differences in the use of tax and infrastructural preferences by residents of special economic zones, as well as in identifying areas for improving the mechanism of special economic zones, taking into account the interests of each business category. Methods. The research was based on the analysis of dynamic and structural series of performance indicators of special economic zones, a comparative theoretical method, as well as the study of the regulatory framework. Results. It has been established that large businesses make the most of the tax benefits provided by special economic zones, and also benefit from economies of scale; medium-sized businesses benefit from ready-made infrastructure and clustering, and for small businesses the key advantage is the opportunity to participate in innovative ecosystems. The problems affecting the efficiency of the special economic zones are identified: regional unevenness of the zones' development, the sectoral discrepancy between the structure of small and medium-sized businesses in the special economic zones compared with the national structure, as well as the difference in benefits provided to residents within the same type of zones. Conclusions. The effectiveness of special economic zones significantly depends on the scale of the business, which requires a segmented policy of benefits, expansion of permissible economic activities for small and medium-sized businesses, as well as a transition from general preferences to targeted ones, linked to the actual size of investments and expenditures on research and development.